Current Agricultural Use Value (C.A.U.V.)

Introduction

The Current Agricultural Use Value (C.A.U.V.) program was implemented by the State of Ohio to permit the valuing of farmland on its ability to produce income rather than on its market value.

This program can provide a significant tax savings to agricultural producers who meet the qualifications.

Important C.A.U.V. Dates & Deadlines

January

The first Monday in January is the first day to file initial and renewal applications for the CAUV program. The initial application has a one time fee of $25. Make check payable to Julie A. Beagle, Williams County Auditor, and return to:One Courthouse SquareBryan, OH 43506

There is no charge for the renewal application. All initial applications for CAUV must be filed prior to the first Monday in March.

March

On the second Tuesday in March, the Auditor determines whether all renewal and initial applications (for land already on the CAUV program) have been filed, and notifies by certified mail those current owners who failed to file the renewal or initial application by the deadline.

All renewal applications for land already on the CAUV program must be filed prior to the first Monday in March.

June

The first Monday in June is the last day for the Auditor to view land upon which applications have been filed to determine whether it is devoted exclusively to agricultural use.

August

The first Monday in August is the last day for the Auditor to notify by certified mail each owner of land whose CAUV application was denied, citing reasons for the denial.